Expedited Bill No. 14-15
Concerning: Taxation – Room Rental and Transient Tax
Revised: 3/3/15 Draft No. 1
Introduced: April 14, 2015
Enacted: May 13, 2015
Executive: May 20, 2015
Effective: May 20, 2015
Sunset Date: None
Ch. 25 , Laws of Mont. Co. 2015
County Council
For Montgomery County, Maryland
Lead Sponsor: Council President at the Request of the County Executive
AN EXPEDITED ACT to:
(1) amend the definition of Hotel or Motel to reduce the number of transients required.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-16(b)
Boldface Heading or defined term. Underlining Added to existing law by original bill. [Single boldface
brackets] Deleted
from existing law by original bill. Double
underlining
Added
by amendment. [[Double boldface
brackets]] Deleted
from existing law or the bill by amendment. *
* * Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
Sec. 1. Chapter 52 (Section 52-16(b)) is amended as follows:
(b) The following words and phrases, when used in this Section, have the following meanings:
* * *
Hotel or motel:
(1) Any hotel, inn, hostelry, tourist home or house, motel, apartment hotel, rooming house, dwelling unit or other lodging place that offers for compensation sleeping accommodations in the County [to 5 or more transients at any one time].
(2) A hotel or motel does not include:
(A) a hospital, medical clinic, nursing home, rest home, convalescent home, assisted living facility, or home for elderly individuals; or
(B) a facility owned or leased by an organization that is exempt from taxation under section 501 (c)(3) of the Internal Revenue Code if the primary use of the facility is other than housing overnight guests.
* * *
Sec. 2. Effective Date.
The Council declares that this legislation is necessary for the immediate protection of the public interest. This Act takes effect on the date on which it becomes law.
Approved:
/s/ 5/14/15
George Leventhal, President, County Council Date
Approved:
/s/ 5/20/15
Isiah Leggett, County Executive Date
This is a correct copy of Council action.
/s/ 5/21/15
Linda M. Lauer, Clerk of the Council Date